2012 US Code
Title 26 - Internal Revenue Code
Subtitle F - Procedure and Administration (§§ 6001 - 7874)
Chapter 75 - CRIMES, OTHER OFFENSES, AND FORFEITURES (§§ 7201 - 7344)
Subchapter B - Other Offenses (§§ 7261 - 7275)
Section 7262 - Violation of occupational tax laws relating to wagering—failure to pay special tax

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Metadata
Publication TitleUnited States Code, 2012 Edition, Title 26 - INTERNAL REVENUE CODE
CategoryBills and Statutes
CollectionUnited States Code
SuDoc Class NumberY 1.2/5:
Contained WithinTitle 26 - INTERNAL REVENUE CODE
Subtitle F - Procedure and Administration
CHAPTER 75 - CRIMES, OTHER OFFENSES, AND FORFEITURES
Subchapter B - Other Offenses
Sec. 7262 - Violation of occupational tax laws relating to wagering-failure to pay special tax
Containssection 7262
Date2012
Laws in Effect as of DateJanuary 15, 2013
Positive LawNo
Dispositionstandard
Source CreditAug. 16, 1954, ch. 736, 68A Stat. 862.

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Other Offenses - 26 U.S.C. § 7262 (2012)
§7262. Violation of occupational tax laws relating to wagering—failure to pay special tax

Any person who does any act which makes him liable for special tax under subchapter B of chapter 35 without having paid such tax, shall, besides being liable to the payment of the tax, be fined not less than $1,000 and not more than $5,000.

(Aug. 16, 1954, ch. 736, 68A Stat. 862.)

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